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Gujarat High Court Upholds Inclusion of Foreign Exchange Gains in Export Profits under Section 80HHC Introduction The legal landscape surrounding tax deductions for export businesses in India...
Gujarat High Court: Land Ownership Not Essential for Section 80IB(10) Deduction, FSI Utilization Must Align with Deduction Criteria Introduction The case The Commissioner Of Income Tax-I (S) v. Moon...
Ensuring Procedural Compliance in Appellate Jurisdiction: Gujarat High Court's Landmark Ruling on Order 41 Rule 31, CPC Introduction In the case of Shah Keshavji Pashuji Vira (Decd.) & 1 (S) v. Shah...
Clarification on Rule 46A and Reconciliation of Cash Deposits in Income-Tax Assessments Introduction The case of Commissioner Of Income-Tax v. Kamlaben Sureshchandra Bhatti, adjudicated by the...
Clarifying Retrospective Applicability of Section 234D: Insights from Commissioner Of Income Tax v. Gujarat State Financial Services Ltd. & Ors. Introduction The case of Commissioner Of Income Tax v....
Tax Recovery Officers Cannot Void Transactions under Section 281 of the Income Tax Act: Landmark Gujarat High Court Decision Introduction The case of Karsanbhai Gandabhai Patel Shop No. 7 & 3...
Application of Section 41(1) in Unverified Debt Cases: Insights from Commissioner Of Income Tax III (S) v. Bhogilal Ramjibhai Atara Opponent(S) Introduction The case of Commissioner Of Income Tax III...
Prospective Application of Rule 8D Limits Section 14A Expenditure Disallowance: Gujarat High Court in Commissioner Of Income Tax Ahmedabad IV v. Torrent Power Ltd. Introduction The case of...
Rajmoti Industries v. Joint Commissioner Of Income-Tax: Validating Defects in Books of Account Based on Power Consumption and Gross Profit Estimation Introduction The case of Rajmoti Industries v....
Recognition of Cargo Handling Services as Input Services under Cenvat Credit Rules: A Comprehensive Analysis of Central Excise (S) v. Inductotherm India P Ltd. Introduction The case of Central Excise...
Adhoc Employee Replacement Must Be With Regularly Selected Employees: Gujarat High Court's Landmark Decision Introduction The case of Pradeep Navinbhai Patel And Ors. v. State Of Gujarat And Ors....
Netting Principle Applied to Sections 80I and 80HH: Insights from Commissioner of Income Tax Ahmedabad III v. Nirma Ltd. Introduction The case of Commissioner Of Income Tax Ahmedabad III (S) v. Nirma...
Anupam Tele Services v. Income-Tax Officer: Clarifying Cash Transaction Deductions under s. 40A(3) Introduction The case of Anupam Tele Services v. Income-Tax Officer adjudicated by the Gujarat High...
Limitation Period in Central Excise Demands: Analysis of Commissioner Of C. Ex. v. Ultratech Cement Pvt. Ltd. Introduction The case of Commissioner Of C. Ex. v. Ultratech Cement Pvt. Ltd. adjudicated...
Competence of Assessing Officer in Referring Valuation to DVO for Fair Market Value Under Section 55A Introduction The case of Commissioner Of Income Tax (S) vs. Gauranginiben S Shodhan Indl...
Gujarat High Court Upholds Charitable Status of Sabarmati Ashram Gaushala Trust: Implications for Section 11 Exemptions Introduction The case of Director Of Income Tax (Exemption) (S) v. Sabarmati...
Clarification on Section 40A(2)(b): Assessing Excessive Payment Claims without Concrete Evidence Introduction The case of Commissioner Of Income Tax I (S) v. Enviro Control Associated Pvt. Ltd....
Clarification on Deduction of Shortfall in Employees' PF/ESI Contributions under Section 36(1)(va) – CIT II (S) v. Gujarat State Road Transport Corporation Introduction The case of Commissioner Of...
High Court's Unfettered Authority to Review Pre-Execution Detention Orders Introduction The case of Mahendrasinh Mangalsinh Jadeja (S) v. State Of Gujarat & 1 (S) adjudicated by the Gujarat High...
RTI Act's Fee Provisions for Certified Copies Confirmed: Chandravadan Dhruv v. State of Gujarat Introduction The case of Chandravadan Dhruv Petitioner(s) v. State Of Gujarat & 740 (S) adjudicated by...